1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 810 N.W.2d
  5. 810 N.W.2d 149 (2012)
 

PROJECT EXTRA MILE v. LIQUOR CONTROL COM'N

No. S-11-157.

810 N.W.2d 149 (2012)

283 Neb. 379

PROJECT EXTRA MILE et al., appellees, v. NEBRASKA LIQUOR CONTROL COMMISSION and Hobert Rupe, its executive director, appellants.

Supreme Court of Nebraska.

March 2, 2012.

Attorney(s) appearing for the Case

Jon Bruning , Attorney General, and Milissa Johnson-Wiles , Lincoln, for appellants.

Vincent M. Powers , Lincoln, and Amanda M. Lightner , Senior Certified Law Student, of Vincent M. Powers & Associates, for appellees.

Marc E. Sorini and Jeffrey W. Mikoni , of McDermott, Will & Emery, L.L.P., and James P. Fitzgerald , of McGrath, North, Mullin & Kratz, P.C., L.L.O., Omaha, for amicus curiae Flavored Malt Beverages Coalition.

HEAVICAN, C.J., CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

CONNOLLY, J.

I. SUMMARY

We are asked to decide whether a flavored malt beverage is a beer or spirit under the Nebraska Liquor Control Act.1 It makes a difference. Beer is taxed at 31 cents per gallon; spirits are taxed at $3.75 per gallon. The question presented is not whether the Legislature could classify and tax beverages containing distilled alcohol as beer. It could. The question...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases